Heh, can't agree with that. It's each citizens duty to pay it's tax. I consider processing and paying my taxes as part of the obligations and benefits I get from running a business.
From a personal or business perspective, there's still an opportunity cost though.
Yeah, but it's a stretch to compare the two. What is the alternative? Government sends people into your business each month, to assess your tax requirements and take your payment? Would you prefer this? I wouldn't.
Their obligation from my perspective is to make the process as painless as it can be. I find there is very little additional compliance time over and above what I'd already be doing to understand the financial performance of my business which I need to be effective any way.
My accounting system spits out the numbers for me.
The alternative is that the government recognise the fact that you are working for them and actually pay you somehow. For example, giving every company that files GST a $1000 GST credit each year. Not all companies are small enough for the owner to do it all like you do - some end up with multiple members of staff working on multiple sites etc etc and incur much greater costs.